Which postings can be triggered by the settlement of a production order? Note: There are 3 correct answers to this question.

While profit centers are recipients of cost flows, variance *categories* are typically posted to CO-PA for analytical purposes, not directly to profit centers as distinct categories.

If a production order is not fully delivered by period-end, Work in Process (WIP) is calculated and posted to Financial Accounting (FI) to represent the value of unfinished goods.

Calculated variances (e.g., price, quantity, mixed, lot size) from the production order can be settled to Profitability Analysis (CO-PA) for detailed analysis of cost deviations.

The final balance of a fully delivered and completed production order, which typically represents actual costs versus standard costs, is settled to Financial Accounting (FI) accounts, often impacting cost of goods sold or inventory.

Work in Process (WIP) is an inventory valuation concept and is posted to FI for financial statement purposes, not directly to Profitability Analysis (CO-PA), which focuses on revenues and costs impacting profitability.